The beginning of knowledge is the discovery of something we do not understand. [Frank Herbert]

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If you want to temporarily disable your code you normally comment this piece out. I generally use either — (line comment) or /* */ (block comment). The code below:
SELECT *
FROM emp
WHERE 1=1
AND empno < 1000
becomes either:
--SELECT *
-- FROM emp
-- WHERE 1=1
-- AND empno < 1000
or:
/*
SELECT *
FROM emp
WHERE 1=1
AND empno < 1000
*/
If you use /* --*/ instead
/*
SELECT *
FROM emp
WHERE 1=1
AND empno < 1000
--*/
you can easily enable your code again by comment the comment tag 🙂
--/*
SELECT *
FROM emp
WHERE 1=1
AND empno < 1000
--*/
I think the same is possible for for example Delphi, Java and maybe even more languages.